Duterte, panay ang banat mo sa COA nang wala sa lugar. Gusto mong itago sa bayan ang COA audit reports na naglalantad sa kasamaan ng gobyerno mo. Kung umasta ka para kang hari ng Pilipinas. Basahin mo ang Konstitusyon!

Article II, Declaration of State Policies,

1987 Constitution:


Section 24. The State recognizes the vital role of COMMUNICATION AND INFORMATION in nation-building.


Section 27. The State shall maintain HONESTY AND INTEGRITY in the public service and take positive and effective measures against GRAFT AND CORRUPTION.


Section 28. Subject to reasonable conditions prescribed by law, the State adopts and implements a POLICY OF FULL PUBLIC DISCLOSURE of all its transactions involving public interest.


Article III, Bill of Rights, 1987 Constitution :


Section 7. The RIGHT OF THE PEOPLE TO INFORMATION on matters of public concern shall be recognized. ACCESS TO OFFICIAL RECORDS, and to documents and papers pertaining to official acts, transactions, or decisions, as well as to government research data used as basis for policy development, shall be afforded the citizen, subject to such limitations as may be provided by law.


Article IX (A), Constitutional Commissions,

1987 Constitution:


Section 1. The CONSTITUTIONAL COMMISSIONS, which shall be INDEPENDENT, are the Civil Service Commission, the Commission on Elections, and the COMMISSION ON AUDIT.



Article IX (D), Commission on Audit,

1987 Constitution:


Section 1.


There shall be a Commission on Audit composed of a Chairman and two Commissioners, who shall be natural-born citizens of the Philippines and, at the time of their appointment, at least thirty-five years of age, Certified Public Accountants with not less than ten years of auditing experience, or members of the Philippine Bar who have been engaged in the practice of law for at least ten years, and must not have been candidates for any elective position in the elections immediately preceding their appointment. At no time shall all Members of the Commission belong to the same profession.


The Chairman and the Commissioners shall be appointed by the President with the consent of the Commission on Appointments for a term of seven years without reappointment. Of those first appointed, the Chairman shall hold office for seven years, one Commissioner for five years, and the other Commissioner for three years, without reappointment. Appointment to any vacancy shall be only for the unexpired portion of the term of the predecessor. In no case shall any Member be appointed or designated in a temporary or acting capacity.


Section 2.


The Commission on Audit shall have the power, authority, and duty TO EXAMINE, AUDIT, AND SETTLE all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned or controlled corporations with original charters, and on a post- audit basis:


constitutional bodies, commissions and offices that have been granted fiscal autonomy under this Constitution;


autonomous state colleges and universities;


other government-owned or controlled corporations and their subsidiaries; and


such non-governmental entities receiving subsidy or equity, directly or indirectly, from or through the Government, which are required by law or the granting institution to submit to such audit as a condition of subsidy or equity. However, where the internal control system of the audited agencies is inadequate, the Commission may adopt such measures, including temporary or special pre-audit, as are necessary and appropriate to correct the deficiencies. It shall keep the general accounts of the Government and, for such period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto.


The Commission shall have EXCLUSIVE AUTHORITY, subject to the limitations in this Article, TO DEFINE THE SCOPE OF ITS AUDIT AND EXAMINATION, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds and properties.


Section 3. No law shall be passed exempting any entity of the Government or its subsidiaries in any guise whatever, or any investment of public funds, from the jurisdiction of the Commission on Audit.


Section 4. The Commission shall submit to the President and the Congress, within the time fixed by law, an annual report covering the financial condition and operation of the Government, its subdivisions, agencies, and instrumentalities, including government-owned or controlled corporations, and non-governmental entities subject to its audit, and recommend measures necessary to improve their effectiveness and efficiency. It shall submit such other reports as may be required by law.




Article XI, Accountability of Public Officers,

1987 Constitution:




Section 1. PUBLIC OFFICE IS A PUBLIC TRUST. Public officers and employees must, at all times, be ACCOUNTABLE TO THE PEOPLE, serve them with utmost responsibility, integrity, loyalty, and efficiency; act with patriotism and justice, and lead modest lives.